BEFORE MAHMOOD AHMED MALIK, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER versus BEFORE MAHMOOD AHMED MALIK, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER
Income Tax Ordinance 1979 Section 66A, Explanation CBR Circular No. 14 1992, Dated 1 7 1992 CBR Circular C No 2 (1) Additional Commissioner to amend the order of the Deputy Commissioner of DTA 2, 1994 Inspection Options The order passed by the Assessing Officer was without jurisdiction and the Assistant Commissioner inspecting it was terminated due to a mistake and prejudice for the benefit of the taxpayer. The tribunal maintained with the observation that the order approved by the Ising Officer was made instead. In a hurry and without proper evaluation of the facts of the case
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